Ramort Company reports the following cost data for its single product. The company regularly sells 20,500 units of its product at a price of $61.00 per unit. $ 10.10 per unit $ 12.10 per unit Direct materials Direct labor Overhead costs for the year Variable overhead Fixed overhead per year Selling and administrative costs for the year Variable Fixed Normal production level (in units) $ 3.10 per unit $ 44,100 $ 2.10 per unit $ 65,300 20,500 units Compute contribution margin under variable costing. RAMORT COMPANY Contribution margin